DIVYA TOLANI, ULHASNAGAR V. ITO WD 2(1), MUMBAI

ITA 6361/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2165 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2000-2001
• Appeal Filed On: 09-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C P PATHAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI BEFORE SHRI R.K.PANDA, AM I.T.A. NO. 6361/MUM/2009 (ASSESSMENT YEAR 2000-01) SMT. DIVYA TOLANI FLAT NO. 201, AMIT APARTMENT. GOAL MAIDAN, ULHASNAGAR-421 001 PAN: ADRPT4231A VS. I.T.O. WARD 2(1) 2 ND FLOOR, RANI MANSION, MURBAD ROAD, KALYAN (W) APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI C.P. PATHAK ORDER DATE OF HEARING: 17.05.2010 DATE OF ORDER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 20.11.2008 OF THE CIT(A)-II , THANE, RELATING TO ASSESSMENT YEAR 2000-01. 2. DESPITE SERVICE OF NOTICE BY RPAD WHICH WAS DULY RECEIVED BY THE ASSESSEE NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. NO ADJOURNMENT PETITION SEEKING ADJOURNMENT OF THE CAS E WAS FILED. IT WAS FURTHER SEEN THAT THE CIT(A) HAS PAS SED AN EX-PARTE ORDER DUE TO NON-APPEARANCE OF THE ASSESSE E. THE ABOVE CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL FILED BY HER. THEREFORE, FOLLOWING THE RATIO LAID D OWN BY THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LT D., 38 ITD 320 AS WELL AS THE JUDGEMENT OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480, THE APPEAL F ILED BY THE ASSESSEE IS DISMISSED IN LIMINE. I.T.A. NO. 6361/MUM/2009 SMT. DIVYA TOLANI ==================== 2 3. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE TRIBUNAL FOR SUCH NON-APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY, AT ITS DISCRETIO N, RECALL THE ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING ITSELF. SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 17TH MAY, 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-II, THANE 4. THE CIT-III, THANE 5. THE DR SMC BENCH. //TRUE COPY// / / TRUE COPY / / BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES, MUMBAI TPRAO I.T.A. NO. 6361/MUM/2009 SMT. DIVYA TOLANI ==================== 3 DATE INITIALS DRAFT DICTATED ON 17 .01.2010 SR. P.S. DRAFT PLACED BEFORE THE AUTHOR 17.01.2010 SR. P. S. DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER AM/JM DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM APPROVED DRAFT COMES TO THE SR. PS SR. P.S. KEPT FOR PRONOUNCEMENT ON SR. P.S. FILE SENT TO THE BENCH CLERK SR. P.S. DATE ON WHICH FILE GOES TO THE HEAD CLERK DATE OF DISPATCH